Land transfer tax includes value-added tax and surcharges, which are paid by the transferor, stamp duty and deed tax, as well as other transaction costs that need to be paid by both parties, land value-added tax and the transferor. These taxes and fees are uniformly collected by the state tax officials with land as the taxation object. Value-added tax (transferor): 5% value-added tax is paid according to the difference between the transfer price and the purchase price. Stamp duty and deed tax (both parties): 1. Pay 0.05% stamp duty according to the amount contained in the property right transfer document (contract). 2. Pay 3% deed tax according to the transaction price (contract) (5% in some places). There are four kinds of taxes and fees involved in the process of land transfer, including business tax and its surcharge, land value-added tax, stamp duty and deed tax. Land circulation is also divided into two situations: free and paid. Generally speaking, the gift and bequest of land should belong to the free transfer of land. At present, taking the contracted management of family land as an example, it is necessary to clarify the rights and obligations between the employer and the contractor, but when transferring the contracted management right of land, the contractor must also sign a written agreement with a third party.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.

Derivative problem:

The general land transfer deed tax shall be paid by the transferee who pays the general land transfer deed tax; But if there is an agreement, it can be handled in accordance with the agreement; The tax rate of deed tax is 3% to 5%, and this deed tax should be levied at one time, so that it can be protected according to law. Deed tax collection standard: 1. If an individual purchases an ordinary house, and the house is the only house in the family, and the area of the purchased ordinary commodity house is less than 90 square meters, the deed tax shall be executed according to 1%; 2. If the apartment area is 90 square meters to 144 square meters, the tax rate will be halved, that is, the actual tax rate will be 2%; 3. If the area of the purchased dwelling exceeds 144 square meters, the deed tax rate is 4%; 4. The purchase of non-ordinary houses, two or more houses and commercial investment properties are taxed at the rate of 4%.